A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation

Martin Hellwig

No 2008_45, Discussion Paper Series of the Max Planck Institute for Research on Collective Goods from Max Planck Institute for Research on Collective Goods

Abstract: The paper provides an extension and a new proof of Deaton's theorem on the undesirability of nonuniform excise taxation when income taxes are affine and preferences over consumption goods are separable from labour-leisure choices, homothetic, and identical across agents.

Keywords: Optimal Excise Taxes; Atkinson-Stiglitz Theorem; Deaton's Theorem (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2008-12
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Citations: View citations in EconPapers (2)

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Related works:
Journal Article: A note on Deaton's theorem on the undesirability of nonuniform excise taxation (2009)
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